Accounting, B.S. (Behrend)

Program Description

The Accounting major provides an opportunity to pursue a unique program that integrates knowledge and skills in accounting and information management. It helps prepare students for positions in public accounting firms, corporations, government, and not-for-profit organizations. In addition, the accounting major provides a strong foundation for careers in financial services, forensic investigation, or law.

What is Accounting?

Accountants develop and interpret financial data required for decision-making by managers, investors, regulators, and other stakeholders. To perform their functions, accountants must work with both numerical information and concepts, and they must be able to function effectively as individuals and in teams. Accountants work with people in their own specialized departments, and with users of financial information throughout their organization. Because of this close association with other parts of the organization, the accountant is in a unique position to develop a broad business perspective.

You Might Like This Program If...

• You like numbers.
• You enjoy working with technology.
• You are detail oriented.
• You communicate well and would enjoy working in a client-facing environment.

Entrance to Major

Entry to the Accounting major requires the successful completion of 5 entry-to-major courses: ACCTG 211, ECON 102, ENGL 15 or ENGL 30H, MATH 110 or MATH 140, STAT 200 or SCM 200. Each course requires a C or better grade for successful completion.

Degree Requirements

For the Bachelor of Science degree in Accounting, a minimum of 120 credits is required:

21 of the 45 credits for General Education are included in the Requirements for the Major. This includes 6 credits of GQ courses; 6 credits of GS courses; 9 credits of GWS courses.

Per Senate Policy 83.80.5, the college dean or campus chancellor and program faculty may require up to 24 credits of coursework in the major to be taken at the location or in the college or program where the degree is earned.

Requirements for the Major

Each student must earn at least a grade of C in each 300- and 400-level course in the major field.

To graduate, a student enrolled in the major must earn a grade of C or better in each course designated by the major as a C-required course, as specified by Senate Policy 82-44.

Course List

Code	Title	Credits
Prescribed Courses
BA 241	Legal Environment of Business	2
BA 242	Social and Ethical Environment of Business	2
PSU 7	First-Year Seminar Behrend	1
Prescribed Courses: Require a grade of C or better
ACCTG 211	Financial and Managerial Accounting for Decision Making	4
ACCTG 310	Federal Taxation I	3
ACCTG 312	Accounting Technology Lab	3
ACCTG 340	Cost Accounting	3
ACCTG 371	Intermediate Accounting I	4
ACCTG 403	Auditing	3
ACCTG 422	Accounting Systems	3
ACCTG 450	Advanced Accounting	3
ACCTG 472	Intermediate Financial Accounting II	3
CAS 100	Effective Speech	3
ECON 102	Introductory Microeconomic Analysis and Policy	3
ECON 104	Introductory Macroeconomic Analysis and Policy	3
ENGL 202D	Effective Writing: Business Writing	3
FIN 301	Corporation Finance	3
MGMT 301	Basic Management Concepts	3
MGMT 471W	Strategic Management and Business Policy	3
MIS 204	Introduction to Management Information Systems	3
MIS 250	Introduction to Problem Solving with Spreadsheet Analysis and Information Systems Management	3
MIS 345	Introduction to Data Analytics	3
MKTG 301	Principles of Marketing	3
SCM 301	Supply Chain Management	3
Additional Courses
Additional Courses: Require a grade of C or better
ENGL 15	Rhetoric and Composition	3
or ENGL 30H	Honors Rhetoric and Composition
MATH 110	Techniques of Calculus I	4
or MATH 140	Calculus With Analytic Geometry I
SCM 200	Introduction to Statistics for Business	4
or STAT 200	Elementary Statistics
Select 3 credits from the following listing:		3
ECON 470	International Trade and Finance
FIN 471	International Finance
IB 303	International Business Operations
MGMT 461	International Management
MKTG 445	Global Marketing
Other 300-400-level International Business course
Select 3 credits from the following listing:		3
ACCTG 411	Accounting Practicum: VITA
ACCTG 426	Financial Statement Analysis
ACCTG 495	Internship
BLAW 444	Advanced UCC and Commercial Transactions
MIS 336	Database Management Systems
MIS 344	Introduction to Cybersecurity
Other 300- to 400-level courses either within the major or from other business areas
Supporting Courses and Related Areas
Select 9 credits from any business major field or any non-business major course, except for all KINES (GHW) courses, any ENGL course below ENGL 15, and any MATH course below MATH 110. Exceptions may be petitioned through the applicable department chair.		9

General Education

Connecting career and curiosity, the General Education curriculum provides the opportunity for students to acquire transferable skills necessary to be successful in the future and to thrive while living in interconnected contexts. General Education aids students in developing intellectual curiosity, a strengthened ability to think, and a deeper sense of aesthetic appreciation. These are requirements for all baccalaureate students and are often partially incorporated into the requirements of a program. For additional information, see the General Education Requirements section of the Bulletin and consult your academic adviser.

The keystone symbol appears next to the title of any course that is designated as a General Education course. Program requirements may also satisfy General Education requirements and vary for each program.

Foundations (grade of C or better is required and Inter-Domain courses do not meet this requirement.)

• Quantification (GQ): 6 credits
• Writing and Speaking (GWS): 9 credits

Breadth in the Knowledge Domains (Inter-Domain courses do not meet this requirement.)

• Arts (GA): 3 credits
• Health and Wellness (GHW): 3 credits
• Humanities (GH): 3 credits
• Social and Behavioral Sciences (GS): 3 credits
• Natural Sciences (GN): 3 credits

Integrative Studies

• Inter-Domain Courses (Inter-Domain): 6 credits

Exploration

• GN, may be completed with Inter-Domain courses: 3 credits
• GA, GH, GN, GS, Inter-Domain courses. This may include 3 credits of World Language course work beyond the 12th credit level or the requirements for the student’s degree program, whichever is higher: 6 credits

University Degree Requirements

First Year Engagement

All students enrolled in a college or the Division of Undergraduate Studies at University Park, and the World Campus are required to take 1 to 3 credits of the First-Year Seminar, as specified by their college First-Year Engagement Plan.

Other Penn State colleges and campuses may require the First-Year Seminar; colleges and campuses that do not require a First-Year Seminar provide students with a first-year engagement experience.

First-year baccalaureate students entering Penn State should consult their academic adviser for these requirements.

Cultures Requirement

6 credits are required and may satisfy other requirements

• United States Cultures: 3 credits
• International Cultures: 3 credits

Writing Across the Curriculum

3 credits required from the college of graduation and likely prescribed as part of major requirements.

Total Minimum Credits

A minimum of 120 degree credits must be earned for a baccalaureate degree. The requirements for some programs may exceed 120 credits. Students should consult with their college or department adviser for information on specific credit requirements.

Quality of Work

Candidates must complete the degree requirements for their major and earn at least a 2.00 grade-point average for all courses completed within their degree program.

Limitations on Source and Time for Credit Acquisition

The college dean or campus chancellor and program faculty may require up to 24 credits of course work in the major to be taken at the location or in the college or program where the degree is earned. Credit used toward degree programs may need to be earned from a particular source or within time constraints (see Senate Policy 83-80). For more information, check the Suggested Academic Plan for your intended program.

Program Learning Objectives

• CRITICAL AND INTEGRATIVE THINKING: Students will be able to think critically across business disciplines by considering different perspectives and using an integrated, holistic approach to perform relevant analyses, construct valid arguments, and make appropriate conclusions.
• ORAL COMMUNICATION: Students will be able to execute the oral communication skills that they have learned in the interactive business courses to business situations where effective explanation, persuasion, exchanging information and ideas are essential.
• WRITING COMPETENCE: Students will be able to demonstrate effective business writing skills.
• TEAMWORK: Students will be positive contributors to an effective team functioning via application of their functional skills in addition to strong interpersonal skills.
• ETHICS AND SOCIAL RESPONSIBILITY: Students will be able to recognize ethical issues and apply ethical theories in business situations at individual and/or organizational levels.
• FUNCTIONAL AREA KNOWLEDGE (ETS): Students will be able to apply foundational knowledge to analyze and solve problems and interpret written and visual material across various business domains.
• FUNCTIONAL AREA KNOWLEDGE (ACCOUNTING): Students will be able to demonstrate a broad general knowledge of the principles of accounting, both managerial and financial.
• FUNCTIONAL AREA KNOWLEDGE (ECONOMICS): Students will be able to demonstrate a broad general knowledge of the principles of economics, both microeconomics and macroeconomics
• FUNCTIONAL AREA KNOWLEDGE (FINANCE): Students will be able to demonstrate a broad general knowledge of the principles of finance.
• FUNCTIONAL AREA KNOWLEDGE (MIS): Students will be able to describe the benefits and challenges of applying information technology in various organizations and functional areas.
• FUNCTIONAL AREA KNOWLEDGE (INTERNATIONAL BUSINESS): Students will be able to apply basic multidisciplinary knowledge needed to conduct international business and analyze the impact of globalization.
• FUNCTIONAL AREA KNOWLEDGE (LEGAL ENVIRONMENT): Students will be able to identify key terms, concepts, and theories of the law, evaluate how law affects business, analyze legal issues, and apply the law to business situations.
• FUNCTIONAL AREA KNOWLEDGE (MANAGEMENT): Students will be able to demonstrate a broad knowledge of the business discipline of management.
• FUNCTIONAL AREA KNOWLEDGE (MARKETING): Students will be able to demonstrate comprehensive knowledge in the field of marketing.
• FUNCTIONAL AREA KNOWLEDGE (QUANTATIVE BUSINESS ANALYSIS): Students will be able to demonstrate a broad knowledge of quantitative business analysis.
• FUNCTIONAL AREA KNOWLEDGE (SUPPLY CHAIN MANAGEMENT): Students will be able to demonstrate a broad knowledge of supply chain management.

Academic Advising

The objectives of the university's academic advising program are to help advisees identify and achieve their academic goals, to promote their intellectual discovery, and to encourage students to take advantage of both in-and out-of class educational opportunities in order that they become self-directed learners and decision makers.

Both advisers and advisees share responsibility for making the advising relationship succeed. By encouraging their advisees to become engaged in their education, to meet their educational goals, and to develop the habit of learning, advisers assume a significant educational role. The advisee's unit of enrollment will provide each advisee with a primary academic adviser, the information needed to plan the chosen program of study, and referrals to other specialized resources.

READ SENATE POLICY 32-00: ADVISING POLICY

Erie

Ash Deshmukh, Ph.D.
Professor of Accounting and MIS
286 Burke
Erie, PA 16563
814-898-6438
avd1@psu.edu

Suggested Academic Plan

The suggested academic plan(s) listed on this page are the plan(s) that are in effect during the 2024-25 academic year. To access previous years' suggested academic plans, please visit the archive to view the appropriate Undergraduate Bulletin edition.

Accounting, B.S. at Erie Campus

The course series listed below provides only one of the many possible ways to move through this curriculum. The University may make changes in policies, procedures, educational offerings, and requirements at any time. This plan should be used in conjunction with your degree audit (accessible in LionPATH as either an Academic Requirements or What If report). Please consult with a Penn State academic adviser on a regular basis to develop and refine an academic plan that is appropriate for you.

*

Course requires a grade of C or better for the major

‡

Course requires a grade of C or better for General Education

#

Course is an Entrance to Major requirement

†

Course satisfies General Education and degree requirement

¹

 Please see your academic adviser for approval before scheduling your course.

²

In order for a course to be eligible for an Approved Elective, the course can not be a lower level ENGL (1-6) or MATH (2-41) OR a GHW designated course. Please see your academic adviser if you have a question on a specific course. 

³

All students are required to fulfill 45 credits of General Education courses. More information about this requirement can be found on the Baccalaureate Degree General Education Requirements page in the Bulletin.

University Requirements and General Education Notes:

US and IL are abbreviations used to designate courses that satisfy Cultural Diversity Requirements (United States and International Cultures).

W, M, X, and Y are the suffixes at the end of a course number used to designate courses that satisfy University Writing Across the Curriculum requirement.

General Education includes Foundations (GWS and GQ), Knowledge Domains (GHW, GN, GA, GH, GS) and Integrative Studies (Inter-domain) requirements. N or Q (Honors) is the suffix at the end of a course number used to help identify an Inter-domain course, but the inter-domain attribute is used to fill audit requirements. Foundations courses (GWS and GQ) require a grade of 'C' or better.

Career Paths

In addition to preparing you for the traditional roles of CPA, cost accountant, government accountant, or internal auditor, the Penn State Behrend B.S. in Accounting degree program can be a solid foundation for a career in financial services, forensic investigation, or law. There isn’t an industry or sector of the economy that doesn’t employ accountants, giving you a wide range of career options. Penn State Behrend has a comprehensive support system to help you identify and achieve your goals for college and beyond. Meet with your academic adviser often and take advantage of the services offered by the Academic and Career Planning Center beginning in your first semester.

Careers

Recent Behrend B.S. in Accounting graduates have started their careers as budget analysts, trade specialists, underwriters, business management analysts, assurance associates, financial institution examiners, and internal auditors. Accounting alumni with more experience hold positions that include chief accounting officer, tax senior manager, partner, and special agent for the IRS’ criminal investigation unit.

MORE INFORMATION ABOUT POTENTIAL CAREER PATHS FOR GRADUATES OF THE ACCOUNTING PROGRAM

Opportunities for Graduate Studies

Accounting graduates have many advanced degree options. Penn State Behrend offers a one-year Master of Professional Accounting (M.P.Acc.) degree program that fulfills the educational requirements needed for CPA licensure within graduate-level education. In addition, students can pursue an M.B.A. with or without a concentration in accounting, or a degree in an entirely different field such as law, financial engineering, investment management, human resource management, project management, business analytics, entrepreneurship, marketing, or management.

MORE INFORMATION ABOUT OPPORTUNITIES FOR GRADUATE STUDIES

Professional Resources

• AACSB International
• American Institute of Certified Public Accountants
• Institute of Management Accountants
• Institute of Certified Fraud Examiners

Accreditation

The Black School of Business is accredited by AACSB International—The Association to Advance Collegiate Schools of Business. As the world’s largest business education alliance, AACSB connects educators, students, and business to achieve a common goal: to create the next generation of great leaders. Synonymous with the highest standards of excellence since 1916, AACSB provides quality assurance, business education intelligence, and professional development services to over 1,500 member organizations and more than 785 accredited business schools worldwide. AACSB’s mission is to foster engagement, accelerate innovation, and amplify impact in business education.

MORE INFORMATION ABOUT THE ASSOCIATION TO ADVANCE COLLEGIATE SCHOOLS OF BUSINESS

Professional Licensure/Certification

Many U.S. states and territories require professional licensure/certification to be employed. If you plan to pursue employment in a licensed profession after completing this program, please visit the Professional Licensure/Certification Disclosures by State interactive map.

Contact

Erie

BLACK SCHOOL OF BUSINESS
281 Jack Burke Research and Economic Development Center
Erie, PA 16563
814-898-6107
behrendbusiness@psu.edu

https://behrend.psu.edu/school-of-business